Breadcrumbs

I. Introduction: This TIR announces automatic extensions of time that the Massachusetts Department of Revenue is granting as the result of the terrorist attacks on September 11, 2001. Recognizing that there has been disruption for all individuals and businesses during this time period, all taxpayers with returns or payments due between September 11, 2001 and September 24, 2001 will be granted an extension to file and pay until September 24, 2001, as further explained below. Taxpayers directly affected by this disaster ("Affected Taxpayers"), as defined in this TIR, will be granted an additional extension of time to file and pay until December 15, 2001.

II. General Rules:

A. All Taxpayers: The due date and payment date for returns and paymentsrequired to be filed between September 11, 2001 and September 24, 2001 will be extended to September 24, 2001 for all taxpayers. This extension covers the filing of returns as well as claims for abatement, the payment of tax (including payment of estimated tax), making elections, and filing of any other tax documents with the Massachusetts Department of Revenue. During the time of this extension, no interest or penalties will accrue. This extension of time does not apply to filings with the AppellateTax Board or tax appeals filed with Massachusetts Courts.

B. Affected taxpayers: The due date and payment date for returns and payments required to be filed between September 11, 2001 and September 30, 2001 will be extended to December 15, 2001 for taxpayers affected by the September 11, 2001 terrorist attacks, as defined below. This extension covers the filing of returns as well as claims for abatement, the payment of tax (including payment of estimated tax), making elections, and filing of any other tax documents with the Massachusetts Department of Revenue. During the time of this extension, no interest or penalties will accrue. This extension of time does not apply to filings with the Appellate Tax Board or tax appeals filed with Massachusetts Courts.

"Affected Taxpayers," for purposes of this TIR are any individuals whose principal residence or place of employment, and any business entity whose principal place of business is located within federal disaster areas designated by President Bush. These disaster areas are five New York State counties: Bronx, Kings, New York (boroughs of Brooklyn and Manhattan), Queens, and Richmond, as well as Arlington County, Virginia. In addition, the following are "Affected Taxpayers", regardless of where they reside:

1. Relief workers in a covered federal disaster area regardless of whether they are affiliated with a recognized government or philanthropic organization;

2. Individuals whose principal residence and business entities whose principal place of business is not located in the federal disaster areas listed above, but whose tax records necessary to meet a filing or payment deadline are maintained in a covered disaster area or whose tax preparer's place of business was in the New York World Trade Center and adjacent buildings;

3. Any estate or trust that has tax records in a covered disaster area necessary to meet a filing or payment deadline;

4. Any spouse of an Affected Taxpayer, solely with regard to a joint return of the husband and wife;

5. Victims of the crashes of the four commercial jet airplanes hijacked on September 11, 2001 (American Airlines flights 11 and 77, and United Airlines flights 93 and 175), including the crew and passengers of the planes as well as those killed or injured on the ground, but not the perpetrators of the hijackings or attacks.

6. Taxpayers who have had difficulty in meeting their Massachusetts tax obligations because of disruptions in the transportation and delivery of documents by mail or private delivery services resulting from the terrorist attacks, and any other taxpayers now or hereafter identified by the Internal Revenue Service as "affected taxpayers" under authority of the Internal Revenue Code Â§ 7508A.

III. Claiming the Extension: Affected taxpayers seeking an extension to December 15, 2001 should mark the top of any affected returns, payment vouchers, depository slips, or abatement applications (Form CA-6) in red ink with the following notation: "September 11, 2001 Terrorist Attack" and attach a separate sheet of paper containing an explanation of why they are an Affected Taxpayer within the meaning of this TIR.The extension available to all Massachusetts taxpayers discussed in Part II A of TIR 01-16 will be automatically applied to all filings and payments due between September 11, 2001 and September 24, 2001. No additional markings are required on those returns.

IV. Additional Relief: Affected taxpayers who wish to request additional extensions for returns and payments due during the months of October and November, 2001, and affected taxpayers seeking relief in other situations not directly covered by TIR 01-16, should make a request in writing to the Taxpayer Advocate's Office, P.O. Box 9494, Boston, MA 02205, briefly explaining the circumstances that necessitate an additional extension or other relief. Such requests will be considered on a case-by-case basis.

Tool Name: Baynote, Inc. Recommendations

The information below summarizes privacy policy terms related to content recommendations on Mass.Gov and is excerpted from the full Mass.gov privacy policy.

Purpose: Displays relevant content recommendation based on the site usage pattern of all users of Mass.Gov. If Personalization is enabled (the default setting), your personal site usage pattern today and on prior visits to Mass.gov will be displayed to you and will also be a factor in determining personalized relevant recommendations for you.

Data Collected: A random anonymous unique identifier is assigned and tracked for each user of the website. This identifier is sent to our vendor, Baynote, when you view a page, open a document or click a link on Mass.Gov. Our vendor then analyzes the specific content that was viewed and provides content recommendations to similar content that you may find useful. A full description of what data Baynote collects and how it uses this data is available at http://www.baynote.com/baynote-services-privacy-policy/. Please note that the tool uses persistent cookies. These cookies will be Mass.gov domain cookies and not Baynote domain cookies. The cookies will store information related to a user’s Mass.gov Web site usage, including the URL and title of sites recently visited and the random anonymous unique identifier assigned to the user. In general, and as described in more detail in Baynote’s service privacy policy linked to above, Baynote only uses the personalized information it gathers to provide recommendation services and display past usage for Mass.Gov users and will not share this information with any third parties, including advertisers. The information collected will not affect content you may see on sites unaffiliated with Mass.Gov.

Express Opt Out: If personalization of recommendations based on the content you view is not desired, or you do not wish to display a list of recently viewed Mass.gov pages, you may turn personalization off. You can do this by using either the switch located below in this privacy policy or an identical switch located directly above the content recommendations and recently viewed content boxes displayed on the Mass.gov site. Once you turn off personalization, your content recommendations will be based on the overall traffic patterns of all users of Mass.Gov and they will not specifically take into account your own personal usage patterns. If you turn off personalization, information collected by this Tool that is associated with your content usage will be deleted from your cookies, and no further information about your content usage will be sent to our vendor.

Disabling personalization will affect both content recommendations and recently viewed page links. If you turn off personalization, this “off” setting will persist as you browse Mass.Gov and during any future sessions. The opt-out setting is stored in a persistent cookie on your computer. The setting will remain in effect so long as you use the same computer with the same Internet browser. If you delete the cookie that contains the opt-out setting or use a different browser or computer, personalization will be enabled and you will need to disable it again on your next visit, if desired.

For our full privacy policy, please close this window and see the Site Policies or Privacy Policy link in the footer of the page.